| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 October 2025 |
| for |
| Gavin O'Neill Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 October 2025 |
| for |
| Gavin O'Neill Limited |
| Gavin O'Neill Limited (Registered number: 08322587) |
| Contents of the Financial Statements |
| for the Year Ended 31 October 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Gavin O'Neill Limited |
| Company Information |
| for the Year Ended 31 October 2025 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| The Mills |
| Canal Street |
| Derby |
| DE1 2RJ |
| Gavin O'Neill Limited (Registered number: 08322587) |
| Balance Sheet |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Fair value reserve | 11 |
| Retained earnings | 11 |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Gavin O'Neill Limited (Registered number: 08322587) |
| Balance Sheet - continued |
| 31 October 2025 |
| The financial statements were approved by the director and authorised for issue on |
| Gavin O'Neill Limited (Registered number: 08322587) |
| Notes to the Financial Statements |
| for the Year Ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| Gavin O'Neill Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents a share of partnership profits, which are recognised in the period in which the profits were earned. |
| Goodwill |
| Goodwill is being amortised over it's estimated useful life of five years. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Fixed asset investments |
| Unlisted investments are valued at cost less impairment as the fair value cannot be measured reliably. |
| Listed investments are valued at their fair value at the balance sheet date and any changes in their fair value between the previous year end or acquisition, as applicable are recognised in the profit and loss account. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those under hire purchase contracts are depreciated over their estimated useful lives. Those under finance leases are depreciated over their estimated useful lives of the lease term, whichever is shorter. |
| The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Gavin O'Neill Limited (Registered number: 08322587) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 November 2024 |
| and 31 October 2025 |
| AMORTISATION |
| At 1 November 2024 |
| Amortisation for year |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| Gavin O'Neill Limited (Registered number: 08322587) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 6. | FIXED ASSET INVESTMENTS |
| Shares in |
| group | Listed | Unlisted |
| undertakings | investments | investments | Totals |
| £ | £ | £ | £ |
| COST OR VALUATION |
| At 1 November 2024 | 626,365 |
| Additions | 262,010 |
| Disposals | ( |
) | (79,269 | ) |
| Revaluations | 2,028 |
| At 31 October 2025 | 811,134 |
| NET BOOK VALUE |
| At 31 October 2025 | 811,134 |
| At 31 October 2024 | 626,365 |
| Cost or valuation at 31 October 2025 is represented by: |
| Shares in |
| group | Listed | Unlisted |
| undertakings | investments | investments | Totals |
| £ | £ | £ | £ |
| Valuation in 2025 | 1 | 359,698 | 451,435 | 811,134 |
| If fixed asset investments had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 803,171 | 620,430 |
| In the prior year, the company entered in to a tripartite agreement, such that the assets of an unlisted investment (which was placed in to a members' voluntary liquidation) were transferred to GON 2016 Limited (a company in which Gavin O'Neill Limited is a 100% shareholder) in exchange for 381,118 £1 Ordinary shares. |
| GON 2016 Limited then distributed the assets by way of a dividend in specie to the company and the investment in GON 2016 Limited was subsequently written down. |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| Directors' current accounts | 18,112 | 10,830 |
| Gavin O'Neill Limited (Registered number: 08322587) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other loans |
| Hire purchase contracts |
| Tax |
| Social security and other taxes |
| Other creditors |
| Accrued expenses |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other loans - 1-2 years | 38,000 | 154,614 |
| Other loans - 2-5 years |
| Hire purchase contracts |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Hire purchase contracts | 111,736 | 87,603 |
| Assets held under hire purchase contracts are secured against the assets to which they relate to. |
| 11. | RESERVES |
| Fair |
| Retained | value |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 November 2024 | 786,000 |
| Profit for the year |
| Dividends | ( |
) | ( |
) |
| Revaluation adjustment | (2,028 | ) | 2,028 | - |
| At 31 October 2025 | 956,525 |
| 12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The directors maintain a joint loan account with the company. At the balance sheet date the amount owing from the directors is shown in the debtors note. The amount is interest free and repayable upon demand. |